Date: 10-Oct-2024Category: Not ApplicableState: Union GovernmentCountry: Europe
Decision (EU) 2024/2336 of the European Parliament of 11 April 2024 on discharge in respect of the implementation of the budget of the European Foundation for the Improvement of Living and Working Conditions (Eurofound) for the financial year 2022
The European Parliament has granted discharge to the Executive Director of the European Foundation for the Improvement of Living and Working Conditions (Eurofound) concerning the implementation of Eurofound's budget for the financial year 2022.
The decision includes observations outlined in a separate resolution.
The decision and its integral resolution will be forwarded to the Executive Director of Eurofound, the Council, the Commission, and the Court of Auditors, and will be published in the Official Journal of the European Union (L series).
Key Changes
The European Parliament formally approved the discharge of the Eurofound's budget implementation for the financial year 2022.
The decision is based on the final annual accounts of Eurofound for 2022, the Court of Auditors’ annual report on EU agencies for the financial year 2022, and the Court of Auditors’ statement of assurance regarding the reliability of the accounts and the legality and regularity of the underlying transactions.
The Council's recommendation of 22 February 2024 on discharge to be given to the Foundation in respect of the implementation of the budget for the financial year 2022 was also considered.
Impact Analysis
Eurofound
Action Item: Eurofound should ensure continued adherence to sound financial management principles and regulatory requirements.
European Parliament
The Committee on Budgetary Control played a key role in reviewing and reporting on Eurofound's budget implementation.
Council, Commission, and Court of Auditors
The Court of Auditors' reports and statement of assurance were critical inputs to the discharge decision.
EU Citizens
Indirect positive impact: The discharge process contributes to ensuring that EU funds are managed effectively and transparently, ultimately benefiting EU citizens.
Key Entities Referenced
European Foundation for the Improvement of Living and Working Conditions (Eurofound): An EU agency tasked with providing knowledge to assist in the development of better social, employment and work-related policies.
European Parliament: The directly elected parliamentary body of the European Union with legislative, supervisory, and budgetary responsibilities.
Council of the European Union: A body composed of government ministers from each EU member state that negotiates and adopts EU laws, coordinates EU policies, and develops the EU's foreign and security policy.
European Commission: The executive branch of the European Union, responsible for proposing legislation, implementing decisions, upholding the EU treaties, and managing the day-to-day business of the EU.
Court of Auditors: The EU's independent external auditor, responsible for checking that EU funds are collected and used correctly.
Regulation (EU, Euratom) 2018/1046: Regulation on the financial rules applicable to the general budget of the Union.
Regulation (EU) 2019/127: Regulation establishing the European Foundation for the improvement of living and working conditions (Eurofound).
Commission Delegated Regulation (EU) 2019/715: Regulation on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty.
Official Journal EN
of the European Union L series
2024/2336 10.10.2024
DECISION (EU) 2024/2336 OF THE EUROPEAN PARLIAMENT
of 11 April 2024
on discharge in respect of the implementation of the budget of the European Foundation for the
Improvement of Living and Working Conditions (Eurofound) for the financial year 2022
THE EUROPEAN PARLIAMENT,
— having regard to the final annual accounts of the European Foundation for the Improvement of Living and Working
Conditions (Eurofound) for the financial year 2022,
— having regard to the Court of Auditors’ annual report on EU agencies for the financial year 2022, together with the
agencies’ replies(1),
— having regard to the statement of assurance(2)as to the reliability of the accounts and the legality and regularity of
the underlying transactions provided by the Court of Auditors for the financial year 2022, pursuant to Article 287
of the Treaty on the Functioning of the European Union,
— having regard to the Council’s recommendation of 22 February 2024on discharge to be given to the Foundation in
respect of the implementation of the budget for the financial year 2022 (06180/2024 – C9-0105/2024),
— having regard to Article 319 of the Treaty on the Functioning of the European Union,
— having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July
2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU)
No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU)
No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation
(EU, Euratom) No 966/2012(3), and in particular Article 70 thereof,
— having regard to Regulation (EU) 2019/127 of the European Parliament and of the Council of 16 January 2019
establishing the European Foundation for the improvement of living and working conditions (Eurofound), and
repealing Council Regulation (EEC) No 1365/75(4), and in particular Article 16 thereof,
— having regard to Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework
financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of
Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council(5), and in particular
Article 105 thereof,
— having regard to Rule 100 of and Annex V to its Rules of Procedure,
— having regard to the opinion of the Committee on Employment and Social Affairs,
— having regard to the report of the Committee on Budgetary Control (A9-0122/2024),
1. Grants the Executive Director of the European Foundation for the Improvement of Living and Working Conditions
(Eurofound) discharge in respect of the implementation of the Foundation’s budget for the financial year 2022;
2. Sets out its observations in the resolution below;
3. Instructs its President to forward this decision, and the resolution forming an integral part of it, to the Executive
Director of the European Foundation for the Improvement of Living and Working Conditions (Eurofound), the
Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the
European Union (L series).
The President The Secretary-General
Roberta METSOLA Alessandro CHIOCCHETTI
(1) OJ C, C/2023/594, 27.10.2023.
(2) OJ C, C/2023/112, 12.10.2023.
(3) OJ L 193, 30.7.2018, p. 1.
(4) OJ L 30, 31.1.2019, p. 74.
(5) OJ L 122, 10.5.2019, p. 1.
ELI: http://data.europa.eu/eli/dec/2024/2336/oj 1/1